Section 82(2) in The Goa Value Added Tax Act, 2005
(2)The Commissioner may, by order in writing and for reasons to be recorded therein, disqualify for such period as is stated in the order from attending before any such authority, any legal practitioner, Chartered Accountant, Cost Accountant, Company Secretary or [Commercial tax practitioner] [Substituted by the Amendment Act 18 of 2006.](i)who has been removed or dismissed from Government service; or(ii)who being a [Commercial tax practitioner] [Substituted by the Amendment Act 18 of 2006.], a legal practitioner or a Chartered Accountant, Cost Accountant, Company Secretary is found guilty of misconduct in connection with any proceedings under this Act by the Commissioner or by an authority, if any, empowered to take disciplinary action against the member of the profession to which he belongs.
